Abstract:
Sustainable development of a company is a significant task in corporate management. Organisations must constantly find new ways and evolve to attain sustainable development. The SDGs 2030 is a global initiative by 193 Member Nations of the United Nations (UN) calling for bold initiatives towards sustainable development focusing on 4 parameters- people, planet, peace and prosperity. It is in this context that the Environment Social Governance (ESG) initiative is implemented and targeted to reach the SDG goals. India has also taken notable steps and the new Business Responsibility and Sustainability Report (BRSR) framework is effective from FY 2022-23 The way forward is a holistic humane approach backed by utmost professionalism having a multi-disciplinary base in using ESG as the framework to attain the SDGs. This paper represents the conceptual framework of ESG and SDGS and also states how the SDGs can be attained by following the ESG reporting disclosure and fulfilment. The objective of this article is to brief ESG and analyse the risks and opportunities of ESG practices and including SDGs used among different sectors to report sustainability performance
